Department of Homeland Security, Office of Inspector General: Independent Auditor's Report on DHS' FY 2014 Financial Statements and Internal Control over Financial Reporting [open pdf - 1MB]
The Inspector General of the Department of Homeland Security (DHS) states the following about the contents of this Report: "The attached report presents the results of an integrated audit of the Department of Homeland Security's (OHS) fiscal year (FY) 2014 financial statements and internal control over financial reporting. This is a mandatory audit required by the 'Chief Financial Officers Act of 1990', as amended by the 'Department of Homeland Security Financial Accountability Act of 2004'. The report is incorporated in the Department's FY 2014 'Agency Financial Report'. We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit. The Department continued to improve financial management in FY 2014 and achieved an unmodified (clean) opinion on all financial statements. However, KPMG issued an adverse opinion on DHS' internal control over financial reporting because of material weaknesses in internal control."
Department of Homeland Security, Office of Inspector General, Report No. OIG-15-10
United States. Dept. of Homeland Security: http://www.dhs.gov/